Earlycite

Research Article February 20 2025
Corporate governance determinants of sustainable manufacturing practice: the case of zero-defect manufacturing in multinational corporations
Babajide Oyewo; Venancio Tauringana; Udechukwu Ojiako
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2024-0133
View articletitled, Corporate governance determinants of sustainable manufacturing practice: the case of zero-defect manufacturing in multinational corporations
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Research Article February 20 2025
The informational relevance of IFRS 9 adoption: emerging market evidence
Daniel Taylor; Isaac S. Awuye; Eunice Yaa Cudjoe; Francois Aubert
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2024-0127
View articletitled, The informational relevance of IFRS 9 adoption: emerging market evidence
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Research Article February 19 2025
Modern slavery and financial reporting quality worldwide: the impact of institutional and legal environment
Emmanuel Mamatzakis; Eric Owusu Boahen
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2024-0033
View articletitled, Modern slavery and financial reporting quality worldwide: the impact of institutional and legal environment
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Literature Review February 14 2025
Determination of urban land value: a systematic literature review
Peng Zhou; Yue Gai; Chaowei Wang
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0272
View articletitled, Determination of urban land value: a systematic literature review
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Research Article February 7 2025
Analysts’ ESG attention and stock pricing efficiency: evidence from machine learning and text analysis
Changchun Tan; Kangkang Yin; Huaqing Wu; Peng Zhou
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2024-0128
View articletitled, Analysts’ ESG attention and stock pricing efficiency: evidence from machine learning and text analysis
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Research Article February 6 2025
Are lead independent directors greener? Evidence from climate change commitment and ESG performance
Andrews Owusu; Kamil Omoteso; Daniel Gyimah; Amanze Ejiogu
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2024-0183
View articletitled, Are lead independent directors greener? Evidence from climate change commitment and ESG performance
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Research Article January 31 2025
From values to value: exploring the dual impact of national spirit on corporate ESG performance
Weijie Tan; Yiqian Liu; Qi Dong; Xihui Haviour Chen
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0222
View articletitled, From values to value: exploring the dual impact of national spirit on corporate ESG performance
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Research Article January 30 2025
The impact of artificial intelligence on corporate greenwashing: evidence from the Chinese listed firms
Xiaohang Ren; Shuiling Hu; Xianming Sun; Dan Zhou
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2024-0174
View articletitled, The impact of artificial intelligence on corporate greenwashing: evidence from the Chinese listed firms
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Research Article January 30 2025
Understanding the emerging success factors gap of accounting information systems in developing countries – a systematic literature review
Reajmin Sultana; Mohammad Zahedul Alam; Najmul Hasan
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-05-2024-0086
View articletitled, Understanding the emerging success factors gap of accounting information systems in developing countries – a systematic literature review
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Research Article January 28 2025
Unpacking elitism: a comprehensive review of accounting ethics education research (1970–2023)
Lan Anh Nguyen; Steven Dellaportas; Duc Hong Thi Phan
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0326
View articletitled, Unpacking elitism: a comprehensive review of accounting ethics education research (1970–2023)
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Literature Review January 28 2025
Global taxation issues in cryptocurrencies – a synthesis of literature and future research agenda
Pritpal Singh Bhullar; Mahesh Joshi; Sharad Sharma; Duc Hong Thi Phan; Anh Lan Nguyen
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0314
View articletitled, Global taxation issues in cryptocurrencies – a synthesis of literature and future research agenda
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Research Article January 24 2025
The impact of using tax havens on classification shifting: evidence from public and private UK firms
Mahmoud Abdelrahman; Danial Hemmings; Aziz Jaafar
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0189
View articletitled, The impact of using tax havens on classification shifting: evidence from public and private UK firms
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Research Article January 23 2025
Risky firms, ESG and firm value: do women undertake a particular role?
Habiba Al-Shaer; Cemil Kuzey; Ali Uyar; Abdullah S. Karaman; Amir Hasnaoui
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-04-2024-0065
View articletitled, Risky firms, ESG and firm value: do women undertake a particular role?
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Research Article January 22 2025
Unravelling the relationship among corporate sustainability initiatives, executive compensation and corporate carbon performance: new insights from African countries
Vida Y. Saa; Emmanuel A. Morrison; Douglas A. Adu; Damilola Joseph
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2024-0052
View articletitled, Unravelling the relationship among corporate sustainability initiatives, executive compensation and corporate carbon performance: new insights from African countries
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Research Article January 17 2025
A new holistic approach to preventing accounting fraud in the non-profit organisation (NPO) sector: some propositions and research agenda
Khanh Nguyen; John Sands; Karen Trimmer
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2023-0170
View articletitled, A new holistic approach to preventing accounting fraud in the non-profit organisation (NPO) sector: some propositions and research agenda
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Research Article January 13 2025
Do corporate donations affect the cost of equity? International evidence
Md. Borhan Uddin Bhuiyan; Yuanyuan Hu
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-01-2023-0017
View articletitled, Do corporate donations affect the cost of equity? International evidence
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Research Article January 10 2025
The nexus between governance quality, modern slavery disclosure and corporate financial performance
Khaldoon Albitar; Khaled Hussainey; Ahmed A. El-Masry; Hidaya Al Lawati
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0204
View articletitled, The nexus between governance quality, modern slavery disclosure and corporate financial performance
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Research Article January 9 2025
Language negativity and analysts’ earnings forecast
Zihua Liu; Albert Tsang; Li Yu; Dong Zhao
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0195
View articletitled, Language negativity and analysts’ earnings forecast
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Research Article January 6 2025
Environmental, social and governance investing: systematic literature review using ADO model
Shalini Aggarwal; Suzan Dsouza; Mahesh Joshi; Roger Antoun; Duc Hong Thi Phan
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0319
View articletitled, Environmental, social and governance investing: systematic literature review using ADO model
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Research Article December 23 2024
Group judgments and decision-making in accounting: enhancing the financial reporting judgments of accountants
Fang Liu; Rajni Mala; Parmod Chand; John Dumay
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-07-2024-0176
View articletitled, Group judgments and decision-making in accounting: enhancing the financial reporting judgments of accountants
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Research Article December 23 2024
Transformations in the Chinese capital market: technological innovations, sustainability and regulatory reforms (1999–2023)
Jianlei Han; Stewart Jones; Zini Liang; Zheyao Pan; Jing Shi
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-08-2024-0194
View articletitled, Transformations in the Chinese capital market: technological innovations, sustainability and regulatory reforms (1999–2023)
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Research Article December 17 2024
Using the balance sheet to assess earnings quality
Kathryn Brightbill; Lynn Rees
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-04-2024-0073
View articletitled, Using the balance sheet to assess earnings quality
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Research Article December 13 2024
Shining diamonds: innovation that outperforms peers and corporate financial misconduct
Xi Zhong; Jianquan She; Ge Ren
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-08-2024-0205
View articletitled, Shining diamonds: innovation that outperforms peers and corporate financial misconduct
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Research Article December 9 2024
From reform to innovation: a review of Chinese auditing practices in a global context
Carrie Q. Gui; Meng Lyu; Joseph H. Zhang
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-12-2023-0212
View articletitled, From reform to innovation: a review of Chinese auditing practices in a global context
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Research Article December 6 2024
Innovating with impact: CEO attributes and their influence on firm innovation in Australia
Yun Shen; Damien Wallace; Vikash Ramiah; Krishna Reddy
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-09-2024-0234
View articletitled, Innovating with impact: CEO attributes and their influence on firm innovation in Australia
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Research Article December 6 2024
The welfare impact of financial inclusion: does the source of financing matter? A GMM and channel analysis
Francis Agyekum; Krishna Reddy; Yun Shen; Damien Wallace
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-07-2024-0151
View articletitled, The welfare impact of financial inclusion: does the source of financing matter? A GMM and channel analysis
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Research Article December 3 2024
Organizational strategy, abnormal cash holdings, and future operating returns
Efstathios Magerakis; Ahsan Habib
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-03-2024-0036
View articletitled, Organizational strategy, abnormal cash holdings, and future operating returns
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Research Article November 29 2024
Green banking, sustainability and COVID-19: a systematic literature review
Anju Goswami
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-07-2024-0149
View articletitled, Green banking, sustainability and COVID-19: a systematic literature review
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Research Article November 28 2024
Does CEO age matter in auditor choice and audit pricing? The role of CEO dominance
Lutfa Tilat Ferdous; Sudipta Bose; Syed Shams; Masoud Azizkhani
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-09-2023-0169
View articletitled, Does CEO age matter in auditor choice and audit pricing? The role of CEO dominance
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Research Article November 28 2024
Regulatory fragmentation and management earnings forecasts
Hongkang Xu
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-02-2024-0031
View articletitled, Regulatory fragmentation and management earnings forecasts
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Research Article November 26 2024
Labor investment efficiency: a review of the international literature
Ahsan Habib; Dinithi Ranasinghe; Ying Liu
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-10-2024-0277
View articletitled, Labor investment efficiency: a review of the international literature
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Research Article November 25 2024
Controlling shareholders’ equity pledges and properties of analysts’ earnings forecasts
Richard Kent; Wenbin Long; Yupeng Yang; Daifei Yao
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-01-2024-0005
View articletitled, Controlling shareholders’ equity pledges and properties of analysts’ earnings forecasts
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Research Article November 15 2024
Effect of innovation disclosure in annual reports on R&D subsidies in China
Wei Zhou; Xiaofei Pan; Yiping Wu
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-12-2023-0211
View articletitled, Effect of innovation disclosure in annual reports on R&D subsidies in China
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Research Article November 15 2024
Evolution of financial intermediation and performance consequences in China’s commercial banks
Ji Huang; Monica Jurin; On Kit Tam; Hassan F. Gholipour; Chao Ren
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-06-2024-0131
View articletitled, Evolution of financial intermediation and performance consequences in China’s commercial banks
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Research Article November 1 2024
Does board gender diversity improve stock liquidity?
Ziqian Li; Deborah Cotton; Kathleen Walsh; Jing Xu
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-06-2024-0109
View articletitled, Does board gender diversity improve stock liquidity?
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Research Article November 1 2024
Frequent executive turnover and accounting information quality
Valerie Li; Lin Wang
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-07-2023-0118
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Research Article October 31 2024
Does state affiliation create information advantage to financial analysts
Qigui Liu; Bo Liu
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-06-2023-0108
View articletitled, Does state affiliation create information advantage to financial analysts
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Research Article October 22 2024
Climate risk perception and corporate ESG performance: evidence from China
Menghan Li
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-04-2024-0055
View articletitled, Climate risk perception and corporate ESG performance: evidence from China
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Research Article October 21 2024
Online portfolio selection with parameterized characteristics
Xueyong Tu; Bin Li
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-06-2024-0114
View articletitled, Online portfolio selection with parameterized characteristics
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Research Article October 2 2024
Are investors attentive before a one-off holiday?
Grant Fleming; Zhangxin (Frank) Liu; David Merrett; Simon Ville
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-08-2024-0219
View articletitled, Are investors attentive before a one-off holiday?
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Research Article September 30 2024
Impact of ESG ratings on Chinese market performance during the COVID-19 crisis
Chensong Zhou; Kuo Wang; Ruixin Liu; Ao Shu; Dailing Wang
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-05-2024-0095
View articletitled, Impact of ESG ratings on Chinese market performance during the COVID-19 crisis
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Research Article September 27 2024
Corporate reporting through social media: a comprehensive literature review
Malak Hamade; Khaled Hussainey; Khaldoon Albitar
Journal of Accounting Literature (2024) https://doi.org/10.1108/JAL-07-2024-0159
View articletitled, Corporate reporting through social media: a comprehensive literature review
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